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  • Interpretation
  • No.54
  • Date
  • 1955/10/24
  • Issue
    • Shall the Estate Tax Act provide any retroactive effect?
  • Holding
    •        Since the current Estate Tax Act does not expressly provide any retroactive effect, the proviso of Article 8 of the Act does not apply to an inheritance that occurred before the Act was promulgated.
    • *Translated by Rebecca Hsiao, Lee and Li, Attorneys-Law.
  • Reasoning
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